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Landscaping, Lawn Care, and Snow Removal

SnowplowEducation and training in landscaping, lawn care and snow removal can lead to a career in landscape architecture, groundskeeping, and tree trimming just to name a few.

Depending on what area you decide to specialize in, there may be other Ohio agencies that you will need to contact. For instance, if you are going to pursue a career in landscape architecture, you will need to be registered with the Ohio Board of Landscape Architects. If you will be selling hardy nursery stock (any vegetation that will survive the winter), you must have a dealer’s license from the Ohio Department of Agriculture Division of Plant Industry. You may also need to contact this agency for information on pesticide and fertilizer regulation, if applicable. If you have questions or would like more detailed information, please contact the Ohio Department of Agriculture at (614) 728-6270. Information is also online at www.ohioagriculture.gov/plant.

Landscaping, Lawn Care- Ohio Revised Code

The Ohio Revised Code Section  5739.01 (DD) defines “landscaping and lawn care service” as the services of planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, fertilizing, and providing similar services to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover, and other flora, or otherwise maintaining a lawn or landscape grown or maintained by the owner for ornamentation or other nonagricultural purpose. However, “landscaping and lawn care service” does not include the providing of such services by a person who has less than five thousand dollars in sales of such services during the calendar year.

lawnmower

Ohio Revised Code Explained-Landscaping/ Lawn Care

Providing any of the services listed above would mean that you are providing a “landscaping and lawn care service”, and sales tax would be charged for providing these services.
If you are in the business of “landscaping and lawn care service,” once you reach at least $5,000 in gross sales from the service in one calendar year, you must register for a vendor's license, and collect and remit sales tax on all sales in excess of $5,000. If you do not reach $5,000 in gross sales, you are not required to charge sales tax.

Note: Gross Sales are the sum of all sales made during a specific period of time (calendar year).

Snow Removal Service-Ohio Revised Code
The Ohio Revised Code Section R.C. 5739.01(B)(3)(t) defines “snow removal service” as

 “. . . the removal of snow by any mechanized means, but does not include the providing of such service by a person that has less than five thousand dollars in sales of such service during the calendar year..”

Ohio Revised Code Explained-Snow Removal

Providing a snow removal service by any mechanized mean (e.g. truck with plow, snow blower, etc.) would be a taxable service and sales tax would be charged. If you are in the business of “snow removal service”, once you reach at least $5,000 in gross sales from the service in one calendar year, you must register for a vendor's license, and collect and remit sales tax on all sales in excess of $5,000. If you do not reach $5,000 in gross sales you are not required to charge sales tax.

Note: Gross Sales are the sum of all sales made during a specific period of time (calendar year).

Providing both “Landscaping/ Lawn Care Service” & “Snow Removal”

If you were providing these services during the last calendar year and your gross sales from each of these services were under $5,000, you do not need to register for a vendor's license and you are not required to collect and remit sales tax on your services.  However, if at some point, your sales total $5,000 on one or both of the services, you must register and collect and remit sales tax on all subsequent sales of that service, or both services as appropriate, for which the $5,000 total sales amount has been met.

Note: “Landscaping and lawn care service” and “snow removal service” are each treated separately for determining whether you must register and collect and remit sales tax to the state on your services. 

ARE THE FOLLOWING ACTIVITIES CONSIDERED LANDSCAPING OR SNOW REMOVAL SERVICES?

Those activities indicated as NOT being “landscaping and lawn care service” or “snow removal service” are instead sales and/or installation of tangible personal property, construction contracts, or personal/professional services. As such, they may be subject to the sales and use tax under other provisions of the law.

 

YES

NO

  • Installing, watering, fertilizing, trimming, and maintaining indoor plants.
  • Installing an underground sprinkling system.
  • Digging a hole for planting a tree.
  • Digging a pond or ditch.
  • Removing snow using a snow blower or a snowplow attached to a vehicle.
  • Using non-mechanized means to remove snow (i.e., using only a snow shovel).
  • Installing fountains (not the foundation) that re-circulate water as part of larger projects.
  • Installing a fountain on a foundation.
  • Installing a rock garden.
  • Providing drawings, recommendations, blueprints or consulting services.
  • Installing a trellis.
  • Installing driveways, sidewalks, patios, gazebos or decks.
  • Removing a tree and/or stump.
  • Installing a fence.
  • Trimming and shredding tree limbs.
  • Installing a swimming pool.
  • Installing a stone or wooden wall around a flowerbed.
  • Installing a retaining wall for erosion purposes.
  • Delivering and spreading top soil.
  • Delivering and spreading of fill dirt.
  • Providing finish grading.
  • Excavating and rough grading.
  • Installing stone instead of mulch.
  • Installing lighting.
  • Installing planter boxes.
  • Installing drain pipe/tubing.
  • Applying chemicals to lakes or ponds to control the growth of algae or other plant life.
  • Applying chemicals to lakes or ponds to control insects.
  • Tilling or otherwise preparing the soil for “nonagricultural” purposes.
  • Removing trash (paper, cans, bottles, abandoned vehicles, discarded appliances and furniture, etc.) from a lot.
  • Planting shrubs, flowers, grass or ground cover for an extra fee by a cemetery association.
  • Installing railroad ties or landscaping timbers as a retaining wall for a gravel or stone driveway.
  • Maintaining a cemetery plot for an extra fee by a cemetery association.
  • Testing soil.
  • Removing leaves and/or thatch.